As NAOF celebrates its 200th anniversary, we continue to work within the framework of our mandate to strive to produce reliable and relevant audit and oversight information that are important to central government finances and financial management. This anniversary also marks a moment where we can reflect on what we can learn from other Supreme Audit Institutions (SAIs) to enhance our own operations, and how we, in turn, can contribute to helping other institutions improve and refine their work.
This is how Auditor General Sami Yläoutinen opened the webinar “Celebrating 200 Years of the National Audit Office of Finland: Past, Present, and Beyond”, which the National Audit Office of Finland (NAOF) organized to commemorate its 200th anniversary. The event brought together four speakers and concluded with a panel discussion that discussed some of the strengths of NAOF, but also what we could learn from other SAIs and international dialogues.
Auditor General Yläoutinen spoke about the role and values of NAOF within its 200-year history. He traced the roots of NAOF back to the General Revision Court that was established in 1825, highlighting how the role of the audit office has adapted within its two centuries of existence. “There is a great demand for audit offices in the future as well, as efficiency, legality, and transparency of the use of public funds, as well as open and efficient functioning of public administration is always important, regardless of the circumstances at hand”, said Yläoutinen. This importance is especially emphasized in economically challenging times.
History and development of the National Audit Office of Finland
Following Auditor General Yläoutinen, International Relations Adviser Tiina Järvelä spoke about the history of NAOF and of its predecessor, the General Revision Court. She explained how shortly after Finland’s independence in 1917, the Form of Government Act was adopted, creating the basis for the present system of external financial supervision and audits of central government.
The audit office took its current name in 1948, following an amendment of the Act on Audit Activities that same year. Although the legislation governing NAOF has undergone several amendments over the years, the core responsibilities established in 1948 have remained unchanged. The fundamental duty of NAOF has been, and is still, to audit the legality and appropriateness of central government financial management and ensure compliance with the state budget.
Oversight tasks of the National Audit Office and the transparency register
Following the exploration of NAOF’s 200-year history, the focus of the audience was shifted to the newest tasks assigned to the audit office, namely the various tasks related to supervision and oversight. Since the 2010s, NAOF’s responsibilities have expanded to supervisory tasks, including oversight of election and party funding, fiscal policy, and the transparency register that monitors lobbying activities. Presenting these responsibilities was Principal Financial Auditor Pontus Londen. “The transparency register came into force during 2024, and the aim of the register is to make decision-making in the Parliament and of the ministers more transparent”, said Londen. Moreover, he outlined the key oversight tasks of NAOF relating to political party and election campaign funding. NAOF is responsible for receiving and publishing financial disclosures from political parties, their affiliated organizations, and election candidates, in addition to the actual oversight duties, such as verifying the disclosures and requesting information where needed.
The leadership of the National Audit Office of Finland in environmental auditing
Vivi Niemenmaa, Secretary General of the INTOSAI Working Group on Environmental Auditing (WGEA), spoke about Finland’s leadership in environmental auditing. NAOF has chaired the INTOSAI WGEA since 2020 and will pass the Chairmanship to SAI Thailand this year.
Niemenmaa talked about the value that we can find in developing audit methodologies together, to hold governments accountable. She also emphasized the commonality of environmental problems, as they are often transboundary. “It is very useful to develop audit methodologies together to assess the effectiveness of governments’ actions to tackle these problems”, said Niemenmaa. She suggests auditors could look at such problems together through collaboration, such as cooperative audits.
Niemenmaa also highlighted how the INTOSAI WGEA has fostered a platform for knowledge-sharing and peer support since its establishment in 1992. Through innovation, guidance and capacity-building, the INTOSAI WGEA aims to support auditors in environmental auditing. As Auditor General Yläoutinen said, NAOF is proud to have chaired and hosted the INTOSAI WGEA during this 6-year term, and we thank all the WGEA members for their support in this task.
Building trust through transparency
The keynote speaker, Tuija Brax, Director of the Rule of Law Centre, closed the first segment of the webinar by linking strong auditing practices to the fundamental elements of rule of law. The 200th anniversary of NAOF is a good opportunity to acknowledge the immense importance of auditing public finances in strengthening open government and democracy. Brax emphasized that Finland’s success as a modern welfare state is, in part, attributable to strong auditing practices. According to Brax, these practices have helped create a safe and trustworthy investment environment in Finland – one in which Finns feel confident to take risks, pursue education, and work, because they trust the system. NAOF contributes to the rule of law by highlighting its independence, promoting good governance, and aiming to make political decision-making more transparent.
Reflections from the panel discussion
The panel discussion – the concluding part of the webinar – explored what NAOF can learn from other SAIs, as well as what practices and perspectives it can offer in return. Taking part in the panel discussion was Vivi Niemenmaa, Pontus Londen and Tuija Brax. A recurring theme in the discussion was the importance of maintaining an open mindset – remaining curious, humble, and receptive to new ideas. Panelists emphasized the value of looking outward to identify areas for internal improvement, as well as the importance of continuous dialogue with international stakeholders in recognizing issues raised in other countries.
Several aspects of NAOF’s approach to public auditing were highlighted as potential models for others. These included the integration of the public economy perspective – which is very inherent to NAOF – into all audit work, including environmental audits, focusing on economic impacts rather than solely on environmental issues. The flat organizational structures of NAOF were also noted for promoting agility, efficient decision-making, and innovation.
On the topic of international cooperation, panelists agreed that collaboration among SAIs enhances their ability to address cross-border challenges such as corruption and financial misconduct. Participation in international working groups was seen as a way to broaden perspectives and contribute meaningfully to global policy discussions. The panel concluded that effective cooperation should be interactive and based on mutual learning, rather than the imposition of practices on others. Moreover, auditing global issues, like health and education, requires a big-picture view and benefits from collaborative solutions.
Read more about the history of the National Audit Office of Finland here.